Goals reasoning and management of pilot is a key issue to monitor pilot's behavior and intention. Traditional modeling methods are based on scenarios or situations, such methods will cause the,covering problem due...Goals reasoning and management of pilot is a key issue to monitor pilot's behavior and intention. Traditional modeling methods are based on scenarios or situations, such methods will cause the,covering problem due to redundancy and are incapable of depicting interactions among various goals and plans of pilot. Petri net integrated with belief, desire and intention (BDI) theory (BDI Petri net) is designed to solve this problem. Focusing on the BDI theory, goal states of agent are discussed firstly. Belief, desire and intention are modeled by places and transitions based on the Petri net theory. In order to simplify the network, colored token is introduced to depict various states of belief, and the hierarchy transition is applied to model the intention, together with tokens' flow derrionstrating the interaction among various goals and relationship among belief, desire and intention. A search and rescue mission is used to validate the proposed method and the result indicates that the model can be used to monitor goals and behaviors of pilots.展开更多
This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI is measured as a composite variable(for mediation in the PROCESS macro)and then as a l...This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI is measured as a composite variable(for mediation in the PROCESS macro)and then as a latent variable(for mediation in Analysis of Moment Structure Software AMOS).Further,the stringent assumptions of mediation analysis by Baron and Kenny(Strategic,and Statistical Considerations 51:1173-1182,1986)are challenged via assertions by Hayes(Introduction to Mediation,Moderation and Conditional Process Analysis:A Regression-Based Approach,The Guilford Press,2018).The proxies for TEI are the respondents'ethical attitudes toward taxation Determinants of tax evasion intention are grouped into perceived behavioral control attitude and subjective norms as per theory of planned behavior(TPB)and extant literature.The detailed variables adopted from the literature include tax awareness,tax information,tax complexity,perceived power of authority,tax morals,tax fairness,and trust in government.A totalof 151 responses were collected Mediation analysis was done via bootstrapping in the PROCESS macro and through AMOS.A plethora of studies focus on determinants of tax evasion,tax compliance and their intentions However,none combine analysis via the two tools highlighted.Further,few challenge the old way of conducting mediation analysis The data provide statistical support for egoism's mediation in the effect of four determinants on tax evasion intention.It further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping analysis.Insight into determinants of TEI and egoism have been provided However,this study uses cross-sectional data Future studies must use longitudinal data or experimental manipulation to infer more specific effects.展开更多
文摘Goals reasoning and management of pilot is a key issue to monitor pilot's behavior and intention. Traditional modeling methods are based on scenarios or situations, such methods will cause the,covering problem due to redundancy and are incapable of depicting interactions among various goals and plans of pilot. Petri net integrated with belief, desire and intention (BDI) theory (BDI Petri net) is designed to solve this problem. Focusing on the BDI theory, goal states of agent are discussed firstly. Belief, desire and intention are modeled by places and transitions based on the Petri net theory. In order to simplify the network, colored token is introduced to depict various states of belief, and the hierarchy transition is applied to model the intention, together with tokens' flow derrionstrating the interaction among various goals and relationship among belief, desire and intention. A search and rescue mission is used to validate the proposed method and the result indicates that the model can be used to monitor goals and behaviors of pilots.
文摘This study evaluates the mediation role of taxpayer egoism in the nexus between tax evasion intention(TEI)and its determinants.TEI is measured as a composite variable(for mediation in the PROCESS macro)and then as a latent variable(for mediation in Analysis of Moment Structure Software AMOS).Further,the stringent assumptions of mediation analysis by Baron and Kenny(Strategic,and Statistical Considerations 51:1173-1182,1986)are challenged via assertions by Hayes(Introduction to Mediation,Moderation and Conditional Process Analysis:A Regression-Based Approach,The Guilford Press,2018).The proxies for TEI are the respondents'ethical attitudes toward taxation Determinants of tax evasion intention are grouped into perceived behavioral control attitude and subjective norms as per theory of planned behavior(TPB)and extant literature.The detailed variables adopted from the literature include tax awareness,tax information,tax complexity,perceived power of authority,tax morals,tax fairness,and trust in government.A totalof 151 responses were collected Mediation analysis was done via bootstrapping in the PROCESS macro and through AMOS.A plethora of studies focus on determinants of tax evasion,tax compliance and their intentions However,none combine analysis via the two tools highlighted.Further,few challenge the old way of conducting mediation analysis The data provide statistical support for egoism's mediation in the effect of four determinants on tax evasion intention.It further confirms that many of the old preconditions for mediation are unnecessary given modern-day bootstrapping analysis.Insight into determinants of TEI and egoism have been provided However,this study uses cross-sectional data Future studies must use longitudinal data or experimental manipulation to infer more specific effects.